Latest Dodd-Frank Posts
SEC Reduces Thresholds for Smaller Reporting Company Definition and Requires Mandatory Use of Inline XBRL
Executive Compensation, Public Companies and Securities The SEC has long recognized that smaller issuers should be subject to somewhat less stringent disclosure standards than larger companies. The SEC has referred to this as “scaled disclosure” and has embodied the idea in a series of rules for smaller reporting companies, or SRCs. The SEC has adopted final rules to expand the availability […] Read more →
Supreme Court Finds Appointment of SEC ALJs Unconstitutional – What’s Next?
Litigation, Public Companies and Securities In Lucia v. Securities and Exchange Commission, the SEC brought an administrative action before one of its administrative law judges, or ALJ’s, against Raymond Lucia for... Read more →
SEC Official Explains When Tokens and Coins are Securities
Public Companies and Securities William Hinman, Director, SEC Division of Corporation Finance, gave his personal views on when tokens and coins, which he referred to as digital assets, are securities and when... Read more →
SEC Comments Begin on First Quarter Revenue Recognition Disclosures
Public Companies and Securities Many public companies became subject to the new revenue recognition rules when they filed their first quarter Form 10-Qs in 2018. It appears the SEC may not have wasted any time... Read more →
by Steve Quinlivan | June 18, 2018